New PDF release: Immobilien

By Hartmut Sieper (auth.)

ISBN-10: 3409011617

ISBN-13: 9783409011617

ISBN-10: 3663132986

ISBN-13: 9783663132981

Show description

By Hartmut Sieper (auth.)

ISBN-10: 3409011617

ISBN-13: 9783409011617

ISBN-10: 3663132986

ISBN-13: 9783663132981

Show description

Read Online or Download Immobilien PDF

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Extra info for Immobilien

Example text

Der häufig vorkommende Hebesatz von 300 Prozent bedeutet, daß die tatsächliche Grundsteuer das Dreifache des Steuermeßbetrags beträgt. 1 Gemeinschaftliches Eigentum und Sondereigentum Teilungserklärung Wohnungseigentum ist ein grundstücksgleiches Recht. Es wird definiert als Sondereigentum an einer Wohnung in Verbindung mit dem Miteigentumsanteil an der gemeinschaftlichen Immobilie, zu der es gehört. Die Abgrenzung des Sondereigentums vom gemeinschaftlichen Eigentum erfolgt in der Teilungserklärung.

Einbauküche mit Ausnahme von Herd und Küchenspüle), 38 - Erbbauzinsen, - Erschließungs- und Anschlußkosten, - Kontoführungsgebühren, soweit sie sich auf Buchungen beziehen, die mit dem vermieteten Immobilienbesitz zusammenhängen, - Maklerprovision für die Vermittlung eines neuen Mieters, - Vermittlungsprovision im Zusammenhang mit der Finanzierung oder Umschuldung, - Mietzahlungen (bei Untervermietung gemieteter Räume), - Telefonkosten, soweit sie nicht dem Herstellungsaufwand zuzurechnen sind.

Die Anschaffungs- /Herstellungskosten sind nur bis zu einem bestimmten Höchstbetrag begünstigt, dessen Höhe bestimmt wird von dem Datum der Anschaffung/Fertigstellung und neuerdings auch davon, ob es ein Neubau ist oder nicht: • bis 31. 12. 90: 8 Jahre lang 5 % von maximal 300 000 DM = 15 000 DM • 1. 1. 91: 8 Jahre lang 5 % von maximal 330 000 DM • 1. 91 bis 31. 91: dann: • ab 1. 1. 94: für Neubauten: dann: für gebrauchte Immobilien: dann: Bemessungsgrundlage = 16500 DM 4 Jahre lang 6 % von maximal 330 000 DM = 19800 DM 4 Jahre lang 5 % von maximal 330 000 DM = 16500 DM 4 Jahre lang 6 % von maximal 330 000 DM = 19 800 DM 4 Jahre lang 5 % von maximal 330 000 DM = 16500 DM 4 Jahre lang 6 % von maximal 150 000 DM = 9000 DM 4 Jahre lang 5 % von maximal 150 000 DM = 7500 DM Von dem Grundsatz, daß Schuldzinsen bei einer selbstgenutzten Wohnung nur für die Zeit bis zum Einzug als Vorkosten abgezogen werden können, gibt es eine wichtige Ausnahme: Bei Neubauten und Ausbauten bzw.

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Immobilien by Hartmut Sieper (auth.)


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